155Incorrectly keeping records with intention of deceiving or misleading etc.

#### 155 Incorrectly keeping records with intention of deceiving or misleading etc. (1) A person commits an offence if the person: (a) keeps any records in such a way that they: (i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or (ii) are (whether in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information; or (b) makes a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation; or (c) alters, defaces, mutilates, falsifies, damages, removes, conceals or destroys any records (whether in whole or in part); or (d) does or omits to do any other act or thing to any records; with any of the following intentions (whether or not the person had any other intention): (e) deceiving or misleading the Regulator or a particular RSA officer; (f) hindering or obstructing the Regulator or a particular RSA officer (otherwise than in the investigation of an offence against, or arising out of, this Act or the regulations); (g) hindering or obstructing the investigation of an offence against, or arising out of, this Act or the regulations; (h) hindering, obstructing or defeating the administration, execution or enforcement of this Act or the regulations; (i) defeating the purposes of this Act or the regulations. (2) The offence is punishable on conviction by imprisonment for a term not exceeding 2 years.